TMI Blog2016 (11) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... stency emerge which cannot be put into the intended use by the respondent. The point for decision is that whether the Iron Ore Fines, which are not used by the respondent in further manufacture and cleared, will attract the provisions of Rule 3 (5) of Cenvat Credit Rules, 2004. Admittedly, the Iron Ore procured on payment of duty cannot be used as such. The same are put through a process of crushi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per B. Ravichandran: The Revenue is in appeal against the order dated 11.05.2010 of the Commissioner of Central Excise, Raipur. 2. The respondents are engaged in the manufacture of various steel products liable to central excise duty. They were availing cenvat credit of duty paid on Iron Ore. The dispute in the present case is the treatment of Iron Ore Fines for cenvat credit pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ility on such exported items. Aggrieved by that order, the Revenue is in appeal. 3. We have heard both the sides and examined the appeal records. 4. We find that the Revenue contends that Iron Ore Fines arising out of crushing is not a manufactured product and their clearance should be treated as clearance of inputs as such requiring reversal of credit. We find no justification for such prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same use by the appellant, and accordingly cleared by them, for a consideration, will not attract the provisions of the said Rules. The inputs are put to use as intended by them. The emerging fines, which is nothing but a incidental product, cannot be equated to the inputs (Iron Ore) as such. Accordingly, we find no justification in the present appeal. Accordingly, the same is rejected. [order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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